Court :
HC
Brief :
Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.
Citation :
V. Selladurai Vs. C.C.I.T. And Another
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English